Salesforce Flow elements

 1 Create = 1 DML

1 GET = 1 SOQL

1 Update without filter criteria = 1 DML

1 Update with filter criteria = 1 DML + 1 SOQL

1 Delete without filter criteria = 1 DML

1 Delete with filter criteria = 1 DML + 1 SOQL

Statements above count towards flow limits, let's be mindful of them

PS: the criteria in update and delete is like using a get element in the update or the delete.

If you use filter criteria in Update Records or Delete Records is will use a query.